我国上市公司社会责任报告中货币信息披露研究

Research on Disclosure of Currency Information in CSR Reporting

以沪市上市公司2009年度发布的301份企业社会责任报告为样本,对其进行了实证研究。研究发现,我国上市公司社会责任报告所披露的信息中货币信息量不足,尤其是对责任项目的货币信息披露不充分,难以满足信息使用者的需要,建议细化和量化上市公司的社会责任,建立核心指标搜集管理体系,并由独立第三方对社会责任报告进行验证和评价。

Through analyzing 301 CSR reports of 2009 issued by companies listed on the Shanghai Stock Exchange, the authors prove by empirical evidence that the currency information disclosed by these companies is so inadequate, especially, the currency information for specific responsibility aspects, that such information could not meet decision-makers＂ requirements. Moreover, in order to improve the current situation in this area, the authors make suggestions to detail and quantify CSR information, establish a CSR information system for collecting and managing key indicators, and verify and evaluate it by an independent third party.